Goods and Services Tax on electricity regulatory commission fees denied as regulatory quasi-judicial activity; levy set aside.

Goods and Services Tax on electricity regulatory commission fees denied as regulatory quasi-judicial activity; levy set aside.
Case-Laws
GST
Levy of GST on fees charged by electricity regulatory commissions examined: activities of tariff regulation, inter-state transmission regulation and licence issuance are statutory, regulatory and quasi-judicial functions and do not constitute 'business' or 'supply' in furtherance of business under the CGST definitions, and services rendered by a co

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